OK
Oklahoma Senate Bill SB313

Oklahoma 2023 Regular Session

Oklahoma Senate Bill SB313 Compare Versions

Only one version of the bill is available at this time.
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5353 STATE OF OKLAHOMA
5454
5555 1st Session of the 59th Legislature (2023)
5656
5757 SENATE BILL 313 By: Prieto
5858
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6363 AS INTRODUCED
6464
6565 An Act relating to sales tax; amending 68 O.S . 2021,
6666 Section 1356, as last amended by Section 1, Chapter
6767 394, O.S.L. 2022 (68 O.S. Supp. 2022, Section 1356),
6868 which relates to exemptions for governmental and
6969 nonprofit entities; providing exemption for certain
7070 nonprofit museum; updating statutory langu age; and
7171 providing an effective date .
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7777 BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
7878 SECTION 1. AMENDATORY 68 O.S. 2021, Section 1356, as
7979 last amended by Section 1, Chapter 394, O.S.L. 2022 (68 O.S. Supp.
8080 2022, Section 1356), is amended to read as fol lows:
8181 Section 1356. Exemptions - Governmental and nonprofit entities.
8282 There are hereby specifi cally exempted from the tax levied by
8383 Section 1350 et seq. of this title:
8484 1. Sale of tangible personal pr operty or services to the United
8585 States government or to the State of Oklahoma this state, any
8686 political subdivision of this state, or any agency of a political
8787 subdivision of this state; provided, all sales to contractors in
8888 connection with the performance of any contract with t he United
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140140 States government, State of Oklahoma this state, or any of its
141141 political subdivisions shall not be exempted from the tax levied by
142142 Section 1350 et seq. of this title, except as hereina fter provided;
143143 2. Sales of property to agents appointed by or under contr act
144144 with agencies or instrumentalities of the Unit ed States government
145145 if ownership and possession of such propert y transfers immediately
146146 to the United States government;
147147 3. Sales of property to agents appointed by or under contract
148148 with a political subdi vision of this state if the sale of such
149149 property is associated with t he development of a qualified federal
150150 facility, as provided in the Oklahoma Federal Facilities Development
151151 Act, and if ownership and possession of such property transfers
152152 immediately to the political subdivision or the state;
153153 4. Sales made directly by cou nty, district, or state fair
154154 authorities of this state, upon the premises of the fair authority,
155155 for the sole benefit of the fair authority or sales of admission
156156 tickets to such fairs or fair events at any location in the state
157157 authorized by county, distri ct, or state fair authorities; provided,
158158 the exemption provided by this paragraph for admission tickets to
159159 fair events shall apply only to any portion of the admission price
160160 that is retained by or distributed to the fair authority . As used
161161 in this paragraph, “fair event” shall be limited to an even t held on
162162 the premises of the fair authority in conjunction with and during
163163 the time period of a county, district, or state fair;
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215215 5. Sale of food in cafeterias or lunchrooms of elementary
216216 schools, high schools, colleges, or universities which are operated
217217 primarily for teachers and pupils and are not operated primarily for
218218 the public or for profit;
219219 6. Dues paid to fraternal, religious, civic, char itable, or
220220 educational societies or organizatio ns by regular members thereof,
221221 provided, such societies or organ izations operate under what is
222222 commonly termed the lodge plan or sys tem, and provided such
223223 societies or organizations do not operate for a profit which inures
224224 to the benefit of any individual member or members thereof to the
225225 exclusion of other members and dues paid monthly or annually to
226226 privately owned scientific and educ ational libraries by members
227227 sharing the use of services rendered by such libr aries with students
228228 interested in the study of geology, petroleum engineering, or
229229 related subjects;
230230 7. Sale of tangible personal property or services to or by
231231 churches, except sales made in the course of business for profit or
232232 savings, competing with other persons engaged in the same, or a
233233 similar business or sale of tangible personal property or services
234234 by an organization exempt from federal income tax pursuant to
235235 Section 501(c)(3) of the Internal Revenue Code of 1986, as amended,
236236 made on behalf of or at t he request of a church or churches if the
237237 sale of such property is conducted not more than once each calenda r
238238 year for a period not to exceed three (3) days by the organization
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290290 and proceeds from the sale of such property are used by the church
291291 or churches or by the organization for charitable purpose s;
292292 8. The amount of proceeds received from the sale of admissi on
293293 tickets which is separately stated on the ticket of admission for
294294 the repayment of money borrowed by any accredited state-supported
295295 college or university or any public trust of which a coun ty in this
296296 state is the beneficiary, for the purpose of construc ting or
297297 enlarging any facility to be used for the staging of an athl etic
298298 event, a theatrical production, or any other form of entertainment,
299299 edification, or cultural cultivation to which entry is gained with a
300300 paid admission ticket. Such facilities include , but are not limited
301301 to, athletic fields, athletic stadiums, field houses, amphitheaters,
302302 and theaters. To be eligible for this sales tax exemption , the
303303 amount separately stated on the admiss ion ticket shall be a
304304 surcharge which is imposed, collected , and used for the sole purpose
305305 of servicing or aiding in the servicing of debt incurred by the
306306 college or university to effect the capital improvements
307307 hereinbefore described;
308308 9. Sales of tangible personal property or services to the
309309 council organizations or similar state supervisory organizations of
310310 the Boy Scouts of Americ a, Girl Scouts of the U.S.A., and Camp Fire
311311 USA;
312312 10. Sale of tangible personal propert y or services to any
313313 county, municipality, rural water district, public school district,
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365365 city-county library system, the institutions of The Oklahoma State
366366 System of Higher Education, the Grand River Dam Authority, the
367367 Northeast Oklahoma Public Facilities Authority, the Oklahoma
368368 Municipal Power Authority, City of Tulsa-Rogers County Port
369369 Authority, Muskogee C ity-County Port Authority, the Oklahoma
370370 Department of Veterans Affai rs, the Broken Bow Economic Development
371371 Authority, Ardmore Development Authority, D urant Industrial
372372 Authority, Oklahoma Ordna nce Works Authority, Central Oklahoma
373373 Master Conservancy Distri ct, Arbuckle Master Conservancy District,
374374 Fort Cobb Master Conservan cy District, Foss Reservoir Master
375375 Conservancy District, Mountain Park Master Conse rvancy District,
376376 Waurika Lake Master Conse rvancy District and the Office of
377377 Management and Enterprise Servic es only when carrying out a public
378378 construction contract on behalf o f the Oklahoma Department of
379379 Veterans Affairs, and effective July 1, 2022, the Uni versity
380380 Hospitals Trust, or to any person with whom any of the above-named
381381 subdivisions or agencies of thi s state has duly entered into a
382382 public contract pursuant to law, nec essary for carrying out such
383383 public contract or to any subcontractor to such a pub lic contract.
384384 Any person making purchases on behalf of such subdivision or agency
385385 of this state shall cer tify, in writing, on the copy of the invoice
386386 or sales ticket to be r etained by the vendor that the purchases are
387387 made for and on behalf of such subdiv ision or agency of this state
388388 and set out the name of such public subdivision or agency . Any
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440440 person who wrongfully or erroneously certifies that purchases are
441441 for any of the above-named subdivisions or agencies of this state or
442442 who otherwise violates this section shall be guilty of a misdemeanor
443443 and upon conviction thereof shall be fined an amount equal to do uble
444444 the amount of sales tax involved or incarcerated for not more t han
445445 sixty (60) days or both;
446446 11. Sales of tangible personal property or services to private
447447 institutions of higher educati on and private elementary and
448448 secondary institutions of education accredited by the State
449449 Department of Education or registered by th e State Board of
450450 Education for purposes of participating in federal programs or
451451 accredited as defined by the Oklahoma State Regents for Higher
452452 Education which are exempt from taxation purs uant to the provisions
453453 of the Internal Revenue Code, 26 U.S.C., Sect ion 501(c)(3) including
454454 materials, supplies, and equipment used in the constructio n and
455455 improvement of buildings and other s tructures owned by the
456456 institutions and operated for educational purposes.
457457 Any person, firm, agency, or entity making purchases on b ehalf
458458 of any institution, agency, or subdivision in this state, shall
459459 certify in writing, on the copy of the invoice or sales ticket the
460460 nature of the purchases, and violation of this parag raph shall be a
461461 misdemeanor as set forth in paragraph 10 of this sec tion;
462462 12. Tuition and educational fees paid to private institutions
463463 of higher education and private elementary and seconda ry
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515515 institutions of education accredited by the State Department o f
516516 Education or registered by the State Board of Education for purpos es
517517 of participating in federal programs or accredited as defined by the
518518 Oklahoma State Regents for Higher Education which a re exempt from
519519 taxation pursuant to the provisions of the Interna l Revenue Code, 26
520520 U.S.C., Section 501(c)(3);
521521 13. a. Sales of tangible personal property made by:
522522 (1) a public school,
523523 (2) a private school offering instruction for grade
524524 levels kindergarten through twelfth grade,
525525 (3) a public school district,
526526 (4) a public or private school board,
527527 (5) a public or private school student gro up or
528528 organization,
529529 (6) a parent-teacher association or organization
530530 other than as specified in subparagraph b of th is
531531 paragraph, or
532532 (7) public or private school personnel for purposes
533533 of raising funds for the benefit of a public or
534534 private school, public school district, public or
535535 private school board, or public or private school
536536 student group or organization, or
537537 b. Sales of tangible personal property made by or to
538538 nonprofit parent-teacher associations or organizations
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590590 exempt from taxation pursuant to the provisions of the
591591 Internal Revenue Code, 26 U.S.C., Section 501(c)(3),
592592 nonprofit local public or private school fou ndations
593593 which solicit money or property in the name of any
594594 public or private school or public school district.
595595 The exemption provided by thi s paragraph for sales made by a
596596 public or private school shall be limited to tho se public or private
597597 schools accredited by the State Department of Education or
598598 registered by the State Boar d of Education for purposes of
599599 participating in federal programs . Sale of tangible personal
600600 property in this paragraph shall include sale of admiss ion tickets
601601 and concessions at ath letic events;
602602 14. Sales of tangible personal property by:
603603 a. local 4-H clubs,
604604 b. county, regional, or state 4-H councils,
605605 c. county, regional, or state 4-H committees,
606606 d. 4-H leader associations,
607607 e. county, regional, or state 4-H foundations, and
608608 f. authorized 4-H camps and training centers.
609609 The exemption provided by this paragrap h shall be limited to
610610 sales for the purpose of raising funds for the benefit of such
611611 organizations. Sale of tangible personal property exempted by this
612612 paragraph shall inclu de sale of admission tic kets;
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664664 15. The first Seventy-five Thousand Dollars ($75,00 0.00) each
665665 year from sale of tickets and concessions at athletic eve nts by each
666666 organization exempt from taxation pursuant to the provisions of t he
667667 Internal Revenue Code, 26 U.S.C., Section 501(c)(4 );
668668 16. Sales of tangible personal property or services to any
669669 person with whom the Oklahoma Tourism and Recreation Department has
670670 entered into a public contract and which is necessary for carrying
671671 out such contract to assist the Department in the developm ent and
672672 production of advertising, promotion, publicity , and public
673673 relations programs;
674674 17. Sales of tangible personal proper ty or services to fire
675675 departments organized pursuant to Section 592 of Title 18 of the
676676 Oklahoma Statutes which items are to be us ed for the purposes of the
677677 fire department. Any person making purchases on behalf of any such
678678 fire department shall certify, in writing, on the copy of the
679679 invoice or sales ticket to be retained by the vendor that the
680680 purchases are made for and on behalf of such fire department and set
681681 out the name of such fire department. Any person who wrongfully or
682682 erroneously certifies that the purchases are for any such fire
683683 department or who otherwise violates the provisions of this section
684684 shall be deemed guilty of a misdemeanor and upon conviction thereof,
685685 shall be fined an amount equal to double the amount of sales tax
686686 involved or incarcerated for not more than sixty (60) days, or both;
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738738 18. Complimentary or fre e tickets for admission to places of
739739 amusement, sports, entertainment, exhibition, display, or other
740740 recreational events or activities which are issued through a box
741741 office or other entity which is operated by a state institution of
742742 higher education with i nstitutional employees or by a municipality
743743 with municipal employees;
744744 19. The first Fifteen Thousand Dollars ( $15,000.00) each year
745745 from sales of tangible personal property by fi re departments
746746 organized pursuant to Titles 11, 18, or 19 of the Oklahoma Sta tutes
747747 for the purposes of raising funds for the benef it of the fire
748748 department. Fire departments selling tangi ble personal property for
749749 the purposes of raising funds shall be lim ited to no more than six
750750 (6) days each year to raise such funds in order to r eceive the
751751 exemption granted by this paragraph;
752752 20. Sales of tangible personal property or services to any Boy s
753753 & Girls Clubs of America affiliate in this state which is not
754754 affiliated with the Salvation Army and which is exempt from taxation
755755 pursuant to the provisions of the Internal Revenue Code, 26 U.S.C .,
756756 Section 501(c)(3);
757757 21. Sales of tangible personal prop erty or services to any
758758 organization, which takes court -adjudicated juveniles for purposes
759759 of rehabilitation, and which is exempt from taxation p ursuant to the
760760 provisions of the Internal Revenue Cod e, 26 U.S.C., Section
761761 501(c)(3), provided that at least fi fty percent (50%) of the
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813813 juveniles served by such organization are c ourt adjudicated and the
814814 organization receives state funds in an amount less than ten percent
815815 (10%) of the annual budget of the or ganization;
816816 22. Sales of tangible personal property or se rvices to:
817817 a. any health center as defined in Section 254b of Title
818818 42 of the United States Code,
819819 b. any clinic receiving disbursements of state monies
820820 from the Indigent Health Care Revolving Fund p ursuant
821821 to the provisions of Section 66 of Title 56 of the
822822 Oklahoma Statutes,
823823 c. any community-based health center which meets all of
824824 the following criteria:
825825 (1) provides primary care services at no cost to the
826826 recipient, and
827827 (2) is exempt from taxation pu rsuant to the
828828 provisions of Section 501(c)(3) of the Inter nal
829829 Revenue Code, 26 U.S.C., Section 501(c)(3), and
830830 d. any community mental health center as defined in
831831 Section 3-302 of Title 43A of the Oklahom a Statutes;
832832 23. Dues or fees including free or compl imentary dues or fees
833833 which have a value equivalent to the charge that could have
834834 otherwise been made, to YMCAs, YWCAs , or municipally-owned
835835 recreation centers for the use of facilities and programs;
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887887 24. The first Fifteen Thousand Dollars ($15,000.00) eac h year
888888 from sales of tangible personal property or service s to or by a
889889 cultural organization established to sponsor and promot e
890890 educational, charitable, and cultural events for disadvantaged
891891 children, and which organization is exempt from taxation pursuant to
892892 the provisions of the Internal Revenue Code, 26 U.S.C. , Section
893893 501(c)(3);
894894 25. Sales of tangible personal property or ser vices to museums
895895 or other entities which have been accredited by the American
896896 Association Alliance of Museums. Any person making purchases on
897897 behalf of any such museum or other entity shall certify, in writing,
898898 on the copy of the invoice or sales ticket to be reta ined by the
899899 vendor that the purchases are made for and on behalf of such museum
900900 or other entity and set out the name of s uch museum or other entity.
901901 Any person who wrongfully or err oneously certifies that th e
902902 purchases are for any such museum or other ent ity or who otherwise
903903 violates the provisions of this paragraph shall be deemed guilty of
904904 a misdemeanor and, upon convicti on thereof, shall be fined an amount
905905 equal to double the amou nt of sales tax involved o r incarcerated for
906906 not more than sixty (60) days , or by both such fine and
907907 incarceration;
908908 26. Sales of tickets for admission by any museum accredited by
909909 the American Association Alliance of Museums. In order to be
910910 eligible for the exemption provided by this parag raph, an amount
911911
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962962 equivalent to the amount of the tax which would otherwise be
963963 required to be collected pursu ant to the provisions of Secti on 1350
964964 et seq. of this title shall be separately stated o n the admission
965965 ticket and shall be collected and used for th e sole purpose of
966966 servicing or aiding in the ser vicing of debt incurred by the museum
967967 to effect the constru ction, enlarging, or renovation of any facility
968968 to be used for entertainment, edification , or cultural cultivation
969969 to which entry is gained with a pai d admission ticket;
970970 27. Sales of tangible perso nal property or services occurring
971971 on or after June 1, 199 5, to children’s homes which are supported or
972972 sponsored by one or more churches, members of which serve as
973973 trustees of the home;
974974 28. Sales of tangible personal property or services to the
975975 organization known as the Disabled American Veterans, Department of
976976 Oklahoma, Inc., and subordinate chapters thereof;
977977 29. Sales of tangible personal proper ty or services to youth
978978 camps which are supported or sponsore d by one or more churches,
979979 members of which serv e as trustees of the organization;
980980 30. a. Until July 1, 2022, transfer of tangible personal
981981 property made pursuant to Section 3226 of Title 63 of
982982 the Oklahoma Statutes by t he University Hospitals
983983 Trust, and
984984 b. Effective July 1, 2022, transfer of tangible p ersonal
985985 property or services to or by:
986986
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10371037 (1) the University Hospitals Trust created pur suant
10381038 to Section 3224 of Title 63 of the Oklahoma
10391039 Statutes, or
10401040 (2) nonprofit entities which are exempt from taxation
10411041 pursuant to the provisions of the Internal
10421042 Revenue Code of the United States, 26 U.S.C.,
10431043 Section 501(c)(3), whi ch have entered into a
10441044 joint operating agreement with the University
10451045 Hospitals Trust;
10461046 31. Sales of tangible pers onal property or services to a
10471047 municipality, county, or school district pursuant to a lease or
10481048 lease-purchase agreement executed between the ve ndor and a
10491049 municipality, county, or school district. A copy of the lease or
10501050 lease-purchase agreement shall be re tained by the vendor;
10511051 32. Sales of tangible personal property or services to any
10521052 spaceport user, as defined in the Oklahoma Space Industry
10531053 Development Act;
10541054 33. The sale, use, storage, consumption, or distribution in
10551055 this state, whether by the importer, e xporter, or another person, of
10561056 any satellite or any associated launch vehicle includ ing components
10571057 of, and parts and motors for, any such satel lite or launch vehicle,
10581058 imported or caused to be imported into this state for the purpos e of
10591059 export by means of l aunching into space. This exemption provided by
10601060 this paragraph shall not be affecte d by:
10611061
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11121112 a. the destruction in whole or in part of the satelli te
11131113 or launch vehicle,
11141114 b. the failure of a launch to occur or be successful, or
11151115 c. the absence of any transfer or title to, or possession
11161116 of, the satellite or launch vehicle after launch;
11171117 34. The sale, lease, use, storage, consumption, or distribution
11181118 in this state of any space f acility, space propulsion system or
11191119 space vehicle, satellite , or station of any kind poss essing space
11201120 flight capacity includi ng components thereof;
11211121 35. The sale, lease, use , storage, consumption, or distribution
11221122 in this state of tangible personal property, placed on or used
11231123 aboard any space facility, space propulsion system or space vehicle,
11241124 satellite, or station possessing spa ce flight capacity, which is
11251125 launched into space, irrespective of whether such tangible property
11261126 is returned to this state for subse quent use, storage, or
11271127 consumption in any manner;
11281128 36. The sale, lease, use, storage, co nsumption, or distribution
11291129 in this state of tangible personal property meeting the d efinition
11301130 of “section 38 property” as defined in Sections 4 8(a)(1)(A) and
11311131 (B)(i) of the Internal Revenue Code of 1986, that is an integral
11321132 part of and used primarily in sup port of space flight; however,
11331133 section 38 property used in support of space flight s hall not
11341134 include general office equipment, any boat, mobile home, motor
11351135 vehicle, or other vehicle of a class or type required to be
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11871187 registered, licensed, titled, or documented in this state or by the
11881188 United States government, or any other property not speci fically
11891189 suited to supporting space activity. The term “in support of space
11901190 flight”, for purposes of this paragraph, means the altering,
11911191 monitoring, controlling, regulatin g, adjusting, servicing, or
11921192 repairing of any space facility, space propulsion systems or space
11931193 vehicle, satellite, or station possessing space flight capacity
11941194 including the components thereof;
11951195 37. The purchase or lease of machinery and equipment for use a t
11961196 a fixed location in this state, whi ch is used exclusively in the
11971197 manufacturing, processing, compounding, or producing of any space
11981198 facility, space propulsion system or sp ace vehicle, satellite, or
11991199 station of any kind possessing sp ace flight capacity. Provided, the
12001200 exemption provided for in this paragraph shall not be allowed unless
12011201 the purchaser or lessee signs an affidavit stating that the it em or
12021202 items to be exempted are for the exclusive use designated herein.
12031203 Any person furnishing a false affidavit to the vendor for the
12041204 purpose of evading payment of any tax imposed by Section 1354 o f
12051205 this title shall be subject to the penalties provided by law. As
12061206 used in this paragra ph, “machinery and equipment” means “section 38
12071207 property” as defined in Sections 48 (a)(1)(A) and (B)(i) of the
12081208 Internal Revenue Code of 1986, which is used as an integr al part of
12091209 the manufacturing, processing, compounding, or producing of items of
12101210 tangible personal property. Such term includes parts and
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12621262 accessories only to the extent th at the exemption thereof is
12631263 consistent with the provisions of this paragraph;
12641264 38. The amount of a surcharge or any other amount which is
12651265 separately stated on an admission t icket which is imposed,
12661266 collected, and used for the sole pur pose of constructing,
12671267 remodeling, or enlarging facilities of a public trust having a
12681268 municipality or county a s its sole beneficiary;
12691269 39. Sales of tangible personal property or services which are
12701270 directly used in or for the benefit of a state park in this state,
12711271 which are made to an organization which is exempt from taxation
12721272 pursuant to the provisions of the Inte rnal Revenue Code, 26 U.S.C.,
12731273 Section 501(c)(3) and which is organized primarily for the purpose
12741274 of supporting one or more state parks located in t his state;
12751275 40. The sale, lease, or use of parking privileges by an
12761276 institution of The Oklahoma State System of Higher Education;
12771277 41. Sales of tangible personal prop erty or services for use on
12781278 campus or school construction projects for the benefit of
12791279 institutions of The Oklahom a State System of Higher Education,
12801280 private institutions of higher education accredite d by the Oklahoma
12811281 State Regents for Higher Education, or any public school or school
12821282 district when such projects are financed by or through the use of
12831283 nonprofit entities which are exempt from taxation pursuan t to the
12841284 provisions of the Internal Revenue Code , 26 U.S.C., Section
12851285 501(c)(3);
12861286
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13371337 42. Sales of tangible pe rsonal property or services by an
13381338 organization which is exempt from taxation pursuant to t he
13391339 provisions of the In ternal Revenue Code, 26 U.S.C., Sectio n
13401340 501(c)(3), in the course of conducting a natio nal championship
13411341 sports event, but only if all or a porti on of the payment in
13421342 exchange therefor would qualify as the receipt of a qualified
13431343 sponsorship payment described in Internal Revenue Code, 26 U.S.C.,
13441344 Section 513(i). Sales exempted pursuant to this paragraph shall be
13451345 exempt from all Oklahoma sales, use, e xcise, and gross receipts
13461346 taxes;
13471347 43. Sales of tangible personal property or services to o r by an
13481348 organization which:
13491349 a. is exempt from taxation pursua nt to the provisions of
13501350 the Internal Revenue Cod e, 26 U.S.C., Section
13511351 501(c)(3),
13521352 b. is affiliated with a comprehensive university wit hin
13531353 The Oklahoma State System of Higher Education, and
13541354 c. has been organized primaril y for the purpose of
13551355 providing education and teacher training and
13561356 conducting events re lating to robotics;
13571357 44. The first Fifteen Thousand Dolla rs ($15,000.00) each year
13581358 from sales of tangible p ersonal property to or by youth athletic
13591359 teams which are part o f an athletic organization exempt from
13601360 taxation pursuant to the provisions of the Inte rnal Revenue Code, 26
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14121412 U.S.C., Section 501(c)(4), for the purposes of raising funds for the
14131413 benefit of the team;
14141414 45. Sales of tickets for admission to a collegiate athlet ic
14151415 event that is held in a facility ow ned or operated by a municipality
14161416 or a public trust of which the municipality is the sole beneficiary
14171417 and that actually determines or is part of a tourname nt or
14181418 tournament process for determining a conference tournamen t
14191419 championship, a conference champions hip, or a national championship;
14201420 46. Sales of tangible personal property or services to or by an
14211421 organization which is exempt fr om taxation pursuant to th e
14221422 provisions of the Internal Revenue Cod e, 26 U.S.C., Section
14231423 501(c)(3) and is operating the Oklahoma City National Memorial and
14241424 Museum, an affiliate of the National Park System;
14251425 47. Sales of tangible pers onal property or servic es to
14261426 organizations which a re exempt from federal taxation pursuant to the
14271427 provisions of Section 501(c)(3) of the Internal Reven ue Code, 26
14281428 U.S.C., Section 501(c)(3), the membe rships of which are limited to
14291429 honorably discharged veter ans, and which furnish financial support
14301430 to area veterans’ organizations to be used for th e purpose of
14311431 constructing a memorial or museum;
14321432 48. Sales of tangible personal property or services on or af ter
14331433 January 1, 2003, to an organization which is exempt f rom taxation
14341434 pursuant to the provisions of the Int ernal Revenue Code, 26 U.S.C.,
14351435 Section 501(c)(3) that is expend ing monies received from a private
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14871487 foundation grant in conjunction with expenditures o f local sales tax
14881488 revenue to construct a local public lib rary;
14891489 49. Sales of tangible personal property or services to a state
14901490 that borders this st ate or any political su bdivision of that state,
14911491 but only to the extent that the other state or political subd ivision
14921492 exempts or does not impose a tax on similar sales of items to this
14931493 state or a political subdivision of this state;
14941494 50. Effective July 1, 2005, sales of tangible personal property
14951495 or services to the C areer Technology Student Organizations under the
14961496 direction and supervision of the Oklahoma Department of Career and
14971497 Technology Education;
14981498 51. Sales of tangible personal property to a public trus t
14991499 having either a singl e city, town or county or multiple cit ies,
15001500 towns or counties, or combination thereof a s beneficiary or
15011501 beneficiaries or a nonprofit organizatio n which is exempt from
15021502 taxation pursuant to the pro visions of the Internal Revenue Code, 2 6
15031503 U.S.C., Section 501(c )(3) for the purpose of constructing
15041504 improvements to or expanding a hospital or nursin g home owned and
15051505 operated by any such public trust or nonprofit entity prior to July
15061506 1, 2008, in counties wi th a population of less than one hundre d
15071507 thousand (100,000) pe rsons, according to the most recent Fe deral
15081508 Decennial Census. As used in this paragra ph, “constructing
15091509 improvements to or expanding” shall not mean any expense for routine
15101510 maintenance or genera l repairs and shall require a project c ost of
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15621562 at least One Hundred Thousand Dollars ($100,000.00). For purposes
15631563 of this paragraph, sales made to a contractor or subcontractor that
15641564 enters into a contractua l relationship with a public trust or
15651565 nonprofit entity as described by this paragraph shal l be considered
15661566 sales made to the public trust or nonprofit e ntity. The exemption
15671567 authorized by this paragra ph shall be administered in the form of a
15681568 refund from the sales tax revenues apportioned pursuant to Section
15691569 1353 of this title and the vendor shal l be required to collec t the
15701570 sales tax otherwise applicable t o the transaction. The purchaser
15711571 may apply for a refund of the sales tax paid in the manner
15721572 prescribed by this paragraph. Within thirty (30) days after th e end
15731573 of each fiscal year, any purchase r that is entitled to m ake
15741574 application for a refund based upo n the exempt treatment authorized
15751575 by this paragraph may file an application for refund of the sales
15761576 taxes paid during such preceding fiscal year. The Tax Commission
15771577 shall prescribe a form for pu rposes of making the ap plication for
15781578 refund. The Tax Commission shall determine whether or not the total
15791579 amount of sales tax exemptions claimed by all purchasers is equal to
15801580 or less than Six Hundred Fifty Thousand Do llars ($650,000.00). If
15811581 such claims are less than or equal to that amount, the Tax
15821582 Commission shall make refunds to the purchasers in the full amou nt
15831583 of the documented and verified sales tax amounts. If such claims by
15841584 all purchasers are in excess of Six Hundred Fifty Thousand Dollars
15851585 ($650,000.00), the Tax Commissi on shall determine the amount of each
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16371637 purchaser’s claim, the total amount of all claim s by all purchasers,
16381638 and the percentage each purchaser’s claim amount bears to the total.
16391639 The resulting percentage determined for each purchaser s hall be
16401640 multiplied by Six Hundred Fifty Thousand Dollars ($65 0,000.00) to
16411641 determine the amount of refundable sales tax to be paid to each
16421642 purchaser. The pro rata refund amount shall be the only method to
16431643 recover sales taxes paid during the preceding fisca l year and no
16441644 balance of any sales taxes paid on a pro rata b asis shall be the
16451645 subject of any subsequent refu nd claim pursuant to this paragraph;
16461646 52. Effective July 1, 2006, sales of tangible personal property
16471647 or services to any organization which assists , trains, educates, and
16481648 provides housing for physically and m entally handicapped persons and
16491649 which is exempt from taxation pursuant to the provisions of the
16501650 Internal Revenue Code, 26 U.S.C., Section 501(c)(3) and that
16511651 receives at least eighty-five percent (85%) of its annual bud get
16521652 from state or federal funds. In order to receive the benefit of the
16531653 exemption authorized by this paragraph, the taxpayer shall be
16541654 required to make payment of the applicable sales tax at the time of
16551655 sale to the vendor in the mann er otherwise required b y law.
16561656 Notwithstanding any other prov ision of the Oklahoma Uniform Tax
16571657 Procedure Code to the contrary, the taxpayer shall be authorized to
16581658 file a claim for refund of sales taxes paid that quali fy for the
16591659 exemption authorized by this paragraph for a period of one (1) year
16601660 after the date of the sale transaction. The taxpayer shall be
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17121712 required to provide documentation as may be prescribed by the
17131713 Oklahoma Tax Commission in support of the refund cla im. The total
17141714 amount of sales tax qual ifying for exempt treat ment pursuant to this
17151715 paragraph shall not exceed One Hundred Seventy -five Thousand Dollars
17161716 ($175,000.00) each fiscal year. Claims for refund shall be
17171717 processed in the order in which such claims are received by the
17181718 Oklahoma Tax Commission. If a claim otherwise timely filed exceeds
17191719 the total amount of refunds payable for a fiscal year, such claim
17201720 shall be barred;
17211721 53. The first Two Thousand Dolla rs ($2,000.00) each year of
17221722 sales of tangible perso nal property or services to, by, or for the
17231723 benefit of a qualified neighborhood watch organization t hat is
17241724 endorsed or supported by or working direc tly with a law enforcement
17251725 agency with jurisdiction in th e area in which the neighborhood watch
17261726 organization is located. As used in this paragraph , “qualified
17271727 neighborhood watch organization” means an organization that is a
17281728 not-for-profit corporation unde r the laws of the State of Oklahoma
17291729 this state that was created to help prevent crimin al activity in an
17301730 area through community involvement and inte raction with local law
17311731 enforcement and which is one of the fi rst two thousand organizations
17321732 which makes applicat ion to the Oklahoma Tax Commission for the
17331733 exemption after March 29, 2006;
17341734 54. Sales of tangible personal property to a nonprofit
17351735 organization, exempt from taxation p ursuant to the provisions of the
17361736
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17861786
17871787 Internal Revenue Code, 26 U.S.C., Section 501(c)(3), org anized
17881788 primarily for the purpose of providing services to homeless persons
17891789 during the day and located in a metropolitan area with a population
17901790 in excess of five hundre d thousand (500,000) persons according to
17911791 the latest Federal Decennial Census . The exemption authorized by
17921792 this paragraph shall be applicable to sales of tangible persona l
17931793 property to a qualified entity occurring on or after January 1,
17941794 2005;
17951795 55. Sales of tangible personal property or services to or by an
17961796 organization which is exempt from tax ation pursuant to the
17971797 provisions of the Internal Revenue Code, 26 U.S.C., Section
17981798 501(c)(3) for events the principal purpose of which is to prov ide
17991799 funding for the preservation of wetlands and habitat for wild ducks;
18001800 56. Sales of tangible personal propert y or services to or by an
18011801 organization which is exempt from taxation pursuant to the
18021802 provisions of the Inte rnal Revenue Code, 26 U.S.C., Section
18031803 501(c)(3) for events t he principal purpose of which is to pr ovide
18041804 funding for the preservation and conservation of wild turkeys;
18051805 57. Sales of tangible personal property or services to an
18061806 organization which:
18071807 a. is exempt from taxation pursuant to the prov isions of
18081808 the Internal Revenue Code, 26 U.S.C., Section
18091809 501(c)(3), and
18101810
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18611861 b. is part of a network of community -based, autonomous
18621862 member organizations that meets the following
18631863 criteria:
18641864 (1) serves people with workplace disa dvantages and
18651865 disabilities by providi ng job training and
18661866 employment services, as well as job place ment
18671867 opportunities and post -employment support,
18681868 (2) has locations in the United States and at least
18691869 twenty other countries,
18701870 (3) collects donated clothing and household goods to
18711871 sell in retail stores and provides contra ct labor
18721872 services to business and gove rnment, and
18731873 (4) provides documentation to the Oklah oma Tax
18741874 Commission that over seventy-five percent (75%)
18751875 of its revenues are channeled into employment,
18761876 job training and placement programs , and other
18771877 critical community services;
18781878 58. Sales of tickets made on or after September 21, 2005, and
18791879 complimentary or free tickets for admission issued on or after
18801880 September 21, 2005, which have a value equivalent to the c harge that
18811881 would have otherwise been made, for admission to a professional
18821882 athletic event in which a team in the National Basketball
18831883 Association is a participant, which is held in a facility owned or
18841884 operated by a municipality, a county, or a public trust of which a
18851885
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19361936 municipality or a county i s the sole beneficiary, and sales of
19371937 tickets made on or after July 1, 2007, and complimentary or free
19381938 tickets for admission issued on or after July 1, 2007, which have a
19391939 value equivalent to the charge that would have ot herwise been made,
19401940 for admission to a professional athletic event in which a team in
19411941 the National Hockey League is a participant, which is held in a
19421942 facility owned or operated by a municipality, a county, or a public
19431943 trust of which a municipality or a coun ty is the sole beneficiary;
19441944 59. Sales of tickets for admiss ion and complimentary or free
19451945 tickets for admission which have a value equivalent to the charge
19461946 that would have otherwise been made to a professional sporting event
19471947 involving ice hockey, baseball, basketball, football or arena
19481948 football, or soccer. As used in this paragraph, “professional
19491949 sporting event” means an organized athletic competition between
19501950 teams that are members of an organized league or association with
19511951 centralized management, other th an a national league or national
19521952 association, that imposes r equirements for participation in the
19531953 league upon the teams, the individual athletes , or both, and which
19541954 uses a salary structure to compensate the athletes;
19551955 60. Sales of tickets for admission to a n annual event sponsored
19561956 by an educational and charitable or ganization of women which is
19571957 exempt from taxation pursuant to the provisions of the Inter nal
19581958 Revenue Code, 26 U.S.C., Section 501(c)(3) and has as its mission
19591959 promoting volunteerism, developing th e potential of women, and
19601960
19611961
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20112011 improving the community through th e effective action and leadership
20122012 of trained volunteers;
20132013 61. Sales of tangible personal p roperty or services to an
20142014 organization, which is exempt from taxation pursuant to the
20152015 provisions of the In ternal Revenue Code, 26 U.S.C., Sectio n
20162016 501(c)(3), and which is itself a member of an organization which is
20172017 exempt from taxation pursuant to the provi sions of the Internal
20182018 Revenue Code, 26 U.S.C., Section 501(c)(3), if the membership
20192019 organization is primar ily engaged in advancing the purposes of its
20202020 member organizations through fundraising, public aware ness, or other
20212021 efforts for the benefit of its membe r organizations, and if the
20222022 member organization is primarily engaged either in providing
20232023 educational services and programs concerning health-related diseases
20242024 and conditions to individuals suffering from su ch health-related
20252025 diseases and conditions or their caregivers and family members or
20262026 support to such individuals, or in health-related research as to
20272027 such diseases and conditions, or both. In order to qualify for the
20282028 exemption authorized by this paragraph, the member nonprofit
20292029 organization shall be require d to provide proof to the Oklahoma Tax
20302030 Commission of its membership status in the membership organization;
20312031 62. Sales of tangible personal prope rty or services to or by an
20322032 organization which is part of a n ational volunteer women ’s service
20332033 organization dedicated to promoting patriotism, preserving American
20342034
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20852085 history, and securing better education for children and which has at
20862086 least 168,000 members in 3,000 chapters across the United States;
20872087 63. Sales of tangible personal property or services to or by a
20882088 YWCA or YMCA organization which is part of a national nonprofit
20892089 community service organization working to meet t he health and social
20902090 service needs of its members across the United States;
20912091 64. Sales of tangible personal property or services to or by a
20922092 veteran’s organization which is exempt from taxation pursuant to the
20932093 provisions of the Internal Revenue Code, 26 U.S .C., Section
20942094 501(c)(19) and which is k nown as the Veterans o f Foreign Wars of the
20952095 United States, Oklahoma Chapters;
20962096 65. Sales of boxes of food by a c hurch or by an organization,
20972097 which is exempt from taxation pursuant to the provisions of the
20982098 Internal Revenue Code, 26 U.S.C., Section 501(c)(3) . To qualify
20992099 under the provisions of this paragraph, the org anization must be
21002100 organized for the primary purpose of feeding needy individuals or to
21012101 encourage volunteer service by requiring such service in order to
21022102 purchase food. These boxes shall only con tain edible staple foo d
21032103 items;
21042104 66. Sales of tangible personal property or services to any
21052105 person with whom a ch urch has duly entered into a construction
21062106 contract, necessary for carrying out such contract or to any
21072107 subcontractor to such a construction contract;
21082108
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21592159 67. Sales of tangible personal property or services us ed
21602160 exclusively for charitable or educational purpos es, to or by an
21612161 organization which:
21622162 a. is exempt from taxation pursuant to the provisions of
21632163 the Internal Revenue Code, 26 U.S.C., Section
21642164 501(c)(3),
21652165 b. has filed a Not-for-Profit Certificate of
21662166 Incorporation in this state, and
21672167 c. is organized for the purp ose of:
21682168 (1) providing training and education to
21692169 developmentally disabled individuals,
21702170 (2) educating the community about the rights,
21712171 abilities, and strengths of develo pmentally
21722172 disabled individuals, and
21732173 (3) promoting unity among developmentally disabled
21742174 individuals in their community and geographic
21752175 area;
21762176 68. Sales of tangible personal property or services to a ny
21772177 organization which is a shelter for abused, neglected, or abandoned
21782178 children and which is exempt from taxation pursuant to the
21792179 provisions of the In ternal Revenue Code, 26 U.S.C., Section
21802180 501(c)(3); provided, until July 1, 2008, such exemption shall appl y
21812181 only to eligible shelters for children from birth to age t welve (12)
21822182
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22332233 and after July 1, 2008, such exemption shall apply to eligible
22342234 shelters for children from birth to age eighteen (18);
22352235 69. Sales of tangible personal property or services to a child
22362236 care center which is licensed pursuant to the Oklahoma Child Ca re
22372237 Facilities Licensing Act and which:
22382238 a. possesses a 3-star rating from the Department of Human
22392239 Services Reaching for the Stars Program or a national
22402240 accreditation, and
22412241 b. allows on-site universal prekindergarten education to
22422242 be provided to four-year-old children through a
22432243 contractual agreemen t with any public school or school
22442244 district.
22452245 For the purposes of this paragraph, sales made to any person,
22462246 firm, agency, or entity that has entered previousl y into a
22472247 contractual relationship with a child care center f or construction
22482248 and improvement of buildings and other structures owned by the child
22492249 care center and operated for educational purposes shall be
22502250 considered sales made to a child care center . Any such person,
22512251 firm, agency, or entity making purchases on beha lf of a child care
22522252 center shall certify , in writing, on the copy of the invoice or
22532253 sales ticket the nature of the purchase. Any such person, or person
22542254 acting on behalf of a firm, agency , or entity making purchases on
22552255 behalf of a child care center in viola tion of this paragraph shall
22562256 be guilty of a misdemeanor and upon conviction thereof shall be
22572257
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23082308 fined an amount equal to double the amount of sales tax involved or
23092309 incarcerated for not more than sixt y (60) days or both;
23102310 70. a. Sales of tangible personal prope rty to a service
23112311 organization of mother s who have children who are
23122312 serving or who have ser ved in the military, which
23132313 service organization is exempt from taxation pursuant
23142314 to the provisions of the Internal Revenue Code, 26
23152315 U.S.C., Section 501(c)(19) and whi ch is known as the
23162316 Blue Star Mothers of America, Inc. The exemption
23172317 provided by this para graph shall only apply to the
23182318 purchase of tangible personal property actually sent
23192319 to United States milit ary personnel overseas who are
23202320 serving in a combat zone and n ot to any other tangible
23212321 personal property purchased by the organization .
23222322 Provided, this exemption shall not apply to any sales
23232323 tax levied by a city, town, county, or any other
23242324 jurisdiction in this state.
23252325 b. The exemption authorized by this paragraph shal l be
23262326 administered in the form of a refu nd from the sales
23272327 tax revenues apportioned p ursuant to Section 1353 of
23282328 this title, and the vendor shall be required to
23292329 collect the sales tax otherwise appli cable to the
23302330 transaction. The purchaser may apply for a refu nd of
23312331 the state sales tax paid in the m anner prescribed by
23322332
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23832383 this paragraph. Within sixty (60) days after the end
23842384 of each calendar quarter, any purchaser that is
23852385 entitled to make application for a refund based upon
23862386 the exempt treatment authorized by this pa ragraph may
23872387 file an application for refund of the state sales
23882388 taxes paid during suc h preceding calendar quarter.
23892389 The Tax Commission shall pre scribe a form for purposes
23902390 of making the application for refund.
23912391 c. A purchaser who applies for a refund pursuant to this
23922392 paragraph shall certify that th e items were actually
23932393 sent to military perso nnel overseas in a combat zone.
23942394 Any purchaser that applies for a refund for the
23952395 purchase of items that are not authorized for
23962396 exemption under this paragraph shall be subjec t to a
23972397 penalty in the amount of Five Hu ndred Dollars
23982398 ($500.00);
23992399 71. Sales of food and snack items to or by an organization
24002400 which is exempt from taxation pursuant to the provisions of the
24012401 Internal Revenue Code, 26 U.S.C., Section 501(c)(3), whose primary
24022402 and principal purpose is providing fundi ng for scholarships in the
24032403 medical field;
24042404 72. Sales of tangible personal property or services for use
24052405 solely on construction projects for organizations whi ch are exempt
24062406 from taxation pursuant to the provisions of the Internal Revenue
24072407
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24582458 Code, 26 U.S.C., Sect ion 501(c)(3) and whose purpose is providing
24592459 end-of-life care and access to hospice services to low-income
24602460 individuals who live in a facility owned by the o rganization. The
24612461 exemption provided by this paragraph applie s to sales to the
24622462 organization as well as to sales to any person with whom the
24632463 organization has duly entered into a construction contract,
24642464 necessary for carrying out such contract or to any subco ntractor to
24652465 such a construction contract. Any person making purchases on behalf
24662466 of such organization shall certify, in writing, on the copy of the
24672467 invoice or sales ticket to be retained by the vendor th at the
24682468 purchases are made for and on behalf of such o rganization and set
24692469 out the name of such organization. Any person who wrongfully or
24702470 erroneously certifies that purchases are for any of the abo ve-named
24712471 organizations or who otherwise violates this secti on shall be guilty
24722472 of a misdemeanor and upon convicti on thereof shall be fined an
24732473 amount equal to double the amoun t of sales tax involved or
24742474 incarcerated for not more than sixty (60) days or both;
24752475 73. Sales of tickets for admission to events held by
24762476 organizations exempt from taxation pursuant to the provisi ons of the
24772477 Internal Revenue Code, 26 U.S.C., Section 501(c)(3 ) that are
24782478 organized for the purpose of supporting general hospitals licensed
24792479 by the State Department of Health;
24802480 74. Sales of tangible person al property or services:
24812481
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25322532 a. to a foundation which is exempt from taxation pursuant
25332533 to the provisions of the Intern al Revenue Code, 26
25342534 U.S.C., Section 501(c)(3) and which raises tax -
25352535 deductible contributions in support of a wide range of
25362536 firearms-related public interest activities of the
25372537 National Rifle Associa tion of America and other
25382538 organizations that defend and foste r Second Amendment
25392539 rights, and
25402540 b. to or by a grassroots fundraising program for sal es
25412541 related to events to raise funds for a foundation
25422542 meeting the qualifications of subparagraph a of this
25432543 paragraph;
25442544 75. Sales by an organization or entity which is exempt from
25452545 taxation pursuant to the provision s of the Internal Revenue Code, 26
25462546 U.S.C., Section 501(c)(3) which are related to a fundraising event
25472547 sponsored by the organization or entity when the event does not
25482548 exceed any five (5) consecutive days and when the s ales are not in
25492549 the organization’s or the entity’s regular course of business .
25502550 Provided, the exemption provided in this paragraph shall be li mited
25512551 to tickets sold for admittance to the fundraisi ng event and items
25522552 which were donated to the organization or entity for sale at the
25532553 event;
25542554 76. Effective November 1, 2017, sales of tangible pe rsonal
25552555 property or services to an organization which is ex empt from
25562556
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26072607 taxation pursuant to the provisions of the I nternal Revenue Code, 26
26082608 U.S.C., Section 501(c)(3) and operat es as a collaborative model
26092609 which connects community agencies in one location to se rve
26102610 individuals and families affected by violence and wher e victims have
26112611 access to services and advocacy at no c ost to the victim;
26122612 77. Effective July 1, 2018, sales of tang ible personal property
26132613 or services to or by an association which is exempt from tax ation
26142614 pursuant to the provisions of the Internal Revenue Code, 26 U.S.C.,
26152615 Section 501(c)(19) and which is known as the National Guard
26162616 Association of Oklahoma;
26172617 78. Effective July 1, 2018, sales of tangible person al property
26182618 or services to or by an associat ion which is exempt from taxation
26192619 pursuant to the provisions of the Internal Revenue Code, 26 U.S.C.,
26202620 Section 501(c)(4) and which is known as the Marine Corps League of
26212621 Oklahoma;
26222622 79. Sales of tangible personal property or services to the
26232623 American Legion, whether the purchase is made by the entity
26242624 chartered by the United States Congress or is an entity organized
26252625 under the laws of this or another state pursuant to the authorit y of
26262626 the national American Legion organ ization;
26272627 80. Sales of tangible personal pro perty or services to or by an
26282628 organization which is:
26292629 a. exempt from taxation pursuant to the provisions of the
26302630 Internal Revenue Code, 26 U.S.C., Section 501(c)(3),
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26822682 b. verified with a letter from the MIT Fab Found ation as
26832683 an official member of the Fab Lab N etwork in
26842684 compliance with the Fab Charter, and
26852685 c. able to provide documentation that its primary and
26862686 principal purpose is to provide community access to
26872687 advanced 21st centur y manufacturing and digital
26882688 fabrication tools for science, technology,
26892689 engineering, art, and math (STEAM) learning skills,
26902690 developing inventions, creating and sustaining
26912691 businesses, and producing personalized products;
26922692 81. Effective November 1, 2021, sale s of tangible personal
26932693 property or services used solely for construction and remodel ing
26942694 projects to an organization which is exempt from taxation pursuant
26952695 to the provisions of the Internal Revenu e Code, 26 U.S.C., Section
26962696 501(c)(3), and which meets the fol lowing requirements:
26972697 a. its primary purpose is to construct or remodel and
26982698 sell affordable housing and provide homeownership
26992699 education to residents of Oklahoma that have an income
27002700 that is below one hundred percent (100%) of the Family
27012701 Median Income guideli nes as defined by th e U.S.
27022702 Department of Housing and Urban Development,
27032703 b. it conducts its activities in a manner that serves
27042704 public or charitable purposes, rather than commercial
27052705 purposes,
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27572757 c. it receives funding and revenue and charges fees in a
27582758 manner that does not incentiv ize it or its employ ees
27592759 to act other than in the best interests of its
27602760 clients, and
27612761 d. it compensates its employees in a manner that does not
27622762 incentivize employees to act othe r than in the best
27632763 interests of its clients;
27642764 82. Effective November 1, 2021, sal es of tangible personal
27652765 property or services to a nonprofit ent ity, organized pursuant to
27662766 Oklahoma law before January 1, 2022, exempt from federal income
27672767 taxation pursuant to Section 501(c) of the Internal Revenue Code of
27682768 1986, as amended, the principal fu nctions of which are to provide
27692769 assistance to natural persons f ollowing a disaster, with program
27702770 emphasis on repair or restoration to single-family residential
27712771 dwellings or the construction of a replacement single-family
27722772 residential dwelling. As used in this paragraph, “disaster” means
27732773 damage to property with or with out accompanying injury to persons
27742774 from heavy rain, high winds, tornadic winds, drought, wildfire,
27752775 snow, ice, geologic disturbances, explosions, chemical accidents or
27762776 spills, and other events causing damage to pro perty on a large
27772777 scale. For purposes of this paragraph, an entity that expended at
27782778 least seventy-five percent (75%) of its funds on the restoration to
27792779 single-family housing following a disaster including related ge neral
27802780
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28312831 and administrative expenses, shall be eligible for the exemption
28322832 authorized by this paragraph;
28332833 83. Effective November 1, 2021, through December 31, 2024,
28342834 sales of tangible personal property or services to a mus eum that:
28352835 a. operates as a part of an organization wh ich is exempt
28362836 from taxation pursuant to the provisions of the
28372837 Internal Revenue Code, 26 U.S.C., Section 501(c)(3) ,
28382838 b. is not accredited by the American Alliance of Museums,
28392839 and
28402840 c. operates on an annual budget of less than One Million
28412841 Dollars ($1,000,000.00 );
28422842 84. Until July 1, 2022, sales of tangible personal property or
28432843 services for use in a clinical practice or medical facility o perated
28442844 by an organization which is exempt from taxati on pursuant to the
28452845 provisions of the Internal Revenue Code of the Unit ed States, 26
28462846 U.S.C., Section 501(c)(3), and which has entered into a joint
28472847 operating agreement with the Unive rsity Hospitals Trust created
28482848 pursuant to Section 3224 of Title 63 of the Ok lahoma Statutes. The
28492849 exemption provided by this paragraph shall be li mited to the
28502850 purchase of tangible personal property and services for use in
28512851 clinical practices or medical faci lities acquired or lea sed by the
28522852 organization from the University Hospitals Authority, University
28532853 Hospitals Trust, or the University of Oklahoma o n or after June 1,
28542854 2021; and
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29062906 85. Sales of tangible personal property or services t o a
29072907 nonprofit entity, organized pursuant to Oklah oma law before January
29082908 1, 2019, exempt from federal in come taxation pursuant to Section
29092909 501(c) of the Internal Revenue Code of 1986, as amended, the
29102910 principal functions of which are to provide assistance to natural
29112911 persons following a disaster, with progra m emphasis on repair or
29122912 restoration to single -family residential dwellings or the
29132913 construction of a replacement single -family residential dwelling.
29142914 For purposes of this paragraph, an entity operated exclusi vely for
29152915 charitable and educational purposes thro ugh the coordination of
29162916 volunteers for the disaster re covery of homes (as derived from Part
29172917 III, Statement of Program Servic es, of Internal Revenue Service Form
29182918 990) and offers its services free of charge to disaster survivors
29192919 statewide who are low income with no or limited means of recovery on
29202920 their own for the restoration to single-family housing following a
29212921 disaster including related general and administrative expenses,
29222922 shall be eligible for the exemption authorized by this paragraph.
29232923 The exemption provided by this paragraph shall only be applicable to
29242924 sales made on or after the effective date of this act. As used in
29252925 this paragraph, “disaster” means damage to property with or without
29262926 accompanying injury t o persons from heavy rain, high winds, tornadic
29272927 winds, drought, wildfire, snow, ice, geologic disturban ces,
29282928 explosions, chemical accidents or spills, and other events causing
29292929 damage to property on a large scale; and
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29812981 86. Sales of tangible personal property o r services to a
29822982 nonprofit entity located in a county in this state that has a
29832983 population of at least six hundred thousand (600,000) persons,
29842984 according to the most recent Federal Decennial Census , that owns or
29852985 owns and operates a museum the principal purpos e of which is to
29862986 educate persons about the hist ory of aviation, rocketry, and the
29872987 United States space program, and which provides educational
29882988 information on a variety of topics related to aviation and either
29892989 manned or unmanned exploration of space .
29902990 SECTION 2. This act shall become effec tive November 1, 2023.
29912991
29922992 59-1-668 QD 1/12/2023 6:50:57 PM